Bored, stuck, want to do something new?By Evan W. SchanerbergerSeptember 2017The ISBA's State & Local Taxation Section and the ISBA's Young Lawyers Division have partnered to create the first ever “ISBA State & Local Taxation New Member Happy Hour” event at the Godfrey Hotel IO Roof Deck on September 21st, 2017 at 6pm.

Can taxes change one’s behavior? An editorial opinionBy Hon. Julie-April Montgomery, (Ret).October 2017Taxes are a vehicle for change for both the taxpayer and the government, but author Julie-April Montgomery argues that the changes are neither what government really anticipates or desires.

Chair’s columnBy Timothy E. MoranNovember 2017The obvious focus of SALT is on state & local taxes. But as so often occurs, this focus may take a broader perspective, as in the recently released decision of the 7th Circuit Court of Appeals in Federal National Mortgage Association, et al, v City of Chicago.

Chicago’s new tobacco products tax declared illegalBy Amy McCrackenApril 2017In a refreshing opinion, in the case of Iwan Ries & Co., et al. v. City of Chicago, et al., the Cook County Circuit Court recently held that “or” means “or” when interpreting a statutory limitation on the imposition of new tobacco taxes by municipalities. In doing so, the Court declared the City of Chicago’s new tax on Other Tobacco Products in violation of Illinois law since it was expressly prohibited by a 1993 state statute.

A conservative approach in collecting taxes is not fraudBy Stanley R. Kaminski, John Kendzior, and Kyle MolidorNovember 2017In the recent case of Bartolotta v. Dunkin’ Brands Grp., Inc., the United States District Court for the Northern District of Illinois dismissed, with prejudice, a class action suit against Dunkin’ Brands Group, Inc. and one of its franchisees in Illinois which alleged that they violated the Illinois Consumer Fraud Act by over collecting sales tax on their coffee bag sales.

Highlights from the Cook County Board of Review 2017 assessment meetingBy Nicholas P. JordanAugust 2017The 2017 Board of Review Presentation to the property tax attorneys was held August 26, at the State of Illinois Building. The presentation included several changes to the process, introductions of new systems and suggestions on how to better serve your clients at the Board.

An introduction to real property taxes in IllinoisBy Ciarra J. SchmidtSeptember 2017When representing clients in real estate transactions, it is imperative to be familiar with assessment practices in the county in which the property is located, as well as the effect of exemptions.

Negligence is not enough for Illinois False Claims Act violationBy Evan W. Schanerberger and Stanley R. KaminskiJanuary 2017The State of Illinois ex rel. Schad, Diamond and Shedden, P.C. v. National Business Furniture, LLC is a good example of when mere negligence for failing to actively keep abreast of the tax law will not rise to the level of reckless disregard that violates the FCA.

A note from the co-editorsBy Mary Ann Connelly and Stanley R. KaminskiAugust 2017An introduction to the issue from co-editors Mary Ann Connelly and Stanley Kaminski.

A note from the co-editorsBy Mary Ann Connelly and Stanley R. KaminskiJune 2017An introduction to the issue from Co-Editors Mary Ann Connelly and Stan Kaminski.

A note from the co-editorsBy Mary Ann Connelly and Stanley R. KaminskiMay 2017An introduction to this issue from co-editors Mary Ann Connelly and Stan Kaminski.

A note from the co-editorsBy Mary Ann Connelly and Stanley R. KaminskiApril 2017An introduction to the issue from co-editors Mary Ann Connelly and Stan Kaminski.

A presumption of taxability cannot save an extraterritorial taxBy Evan W. Schanerberger and Stanley R. KaminskiOctober 2017In the recent case of The Hertz Corporation v. City of Chicago, the Illinois Supreme Court has once again declared that only by state legislation can a home rule municipality in Illinois apply its taxing powers beyond such municipality’s borders.